TMI Blog2020 (1) TMI 1342X X X X Extracts X X X X X X X X Extracts X X X X ..... under almost all the headings, it is difficult to imagine that legislature would require the assessee to determine whether duty is payable for all these items or not and then take credit. Even a jurisdictional Central Excise officer may not have all the items listed in the Schedule for assessment. In fact, assessment has been taken away even from the Central Excise officer. Appeal dismissed - decided against Revenue. - Excise Appeal No: 450 of 2012 - Final Order No: A/85860/2020 - Dated:- 10-1-2020 - Hon ble Mr C J Mathew, Member (Technical) And Hon ble Dr Suvendu Kumar Pati, Member (Judicial) For the Appellant : Shri KN Aherwal, Commissioner (AR) For the Respondent : Shri Archit Agarwal, Chartered Accountant ORDER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner of Central Excise, Hyderabad-I [2015 (317) ELT 705 (Tri-Bang)] which held that 7. Further, the Board s Circular No. 940/1/2011-CX, dated 14-1-2011 was also brought to my notice. In this Circular, it has been stated that where an assessee pays Excise duty on exempted goods, the amount recovered as Excise duty has to be deposited with the Central Government and Cenvat credit also needs to be recovered in terms of Rule 14 of the Cenvat Credit Rules, 2004. Rule 14 of the Cenvat Credit Rules, no doubt, provides for recovery of credit taken. The Board assumes that if an assessee takes credit of duty which was not required to be paid but paid, availment of credit would attract the provisions of Rule 14 of the Cenvat Credit Rules. The concl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entitled to refund of duty paid at the time of clearing the decoiled HR/CR coils. In these circumstances, the CESTAT following its decision in the case of Ashok Enterprises - 2008 (221) ELT 586 (T), Super Forgings - 2007 (217) ELT 559 (T), SAIL - 2007 (220) ELT 520 (T) = 2009 (15) STR 640 (Tribunal), M.P. Telelinks Limited - 2004 (178) ELT 167 (T) and a decision of the Gujarat High Court in the case of CCE v. Creative Enterprises reported in 2009 (235) ELT 785 (Guj.) has held that once the duty on final products has been accepted by the department, CENVAT credit availed need not be reversed even if the activity docs not amount to manufacture. Admittedly, similar view taken by the Gujarat High Court in the case of Creative Enterprises has b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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